Bank account debits tax: exemption guidelines

Miscellaneous Taxation Ruling MT 2002 is about the Commonwealth's discontinued debits tax (previously called bank account debits tax). Debits tax applied to debits made before 1 January 1991.

MT 2002 was the subject of a Notice of Archival on 7 August 1996.

MT 2002 is now being withdrawn in accordance with paragraph 5 of Addendum No. 2 to Miscellaneous Taxation Ruling MT 2005 Freedom of Information Act 1982 . Taxation Rulings - pre 1 December 1982 series (referred to for convenience as conversion rulings), which states: We will withdraw progressively all Rulings in the MT series for which we have issued Notices of Archival.